PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Transfer Pricing Officer has not applied external CUP method, which is one of the several methods for determining Arm’s Length Price as laid down in the Act and the Hon’ble ITAT has not discussed in the body of the order as to why the same is not the most appropriate method? (e) Whether in facts of the case

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial